Are you planninginstall a garden shed year? Keep in mind that if it’s larger than 5 square meters, your project is subject to a development tax. With rates set to increase in 2025, it’s essential to plan for these costs to avoid any unpleasant surprises. In this article, we explain everything you need to know: the new rates in effect, how to calculate your tax, the administrative steps to follow, and, most importantly, which Grosfillex garden sheds to choose to optimize your project
WHAT IS THE DEVELOPMENT TAX?
1. What is the development tax?
The development tax is a tax levied by the state and local authorities when a structure subject to planning permission (building permit or prior declaration) is added. It applies in particular to garden sheds, verandas, extensions, and other structures larger than 5m².
2. Why does it apply to garden sheds?
Garden sheds larger than 5m² are considered structures that impact land use planning. Therefore, as soon as a shed exceeds this size, it becomes subject to development tax, regardless of its use (storage, workshop, relaxation area, etc.).
HOW TO CALCULATE THE DEVELOPMENT TAX FOR A GARDEN SHED IN 2025?
1. Updated rates
Each year, the flat rate per square meter for the development tax is reassessed. In 2025, the rates applied are:
· €930/m² outside the Île-de-France region
· €1,054/m² in Île-de-France
These amounts are determined by the government and adjusted according to inflation and economic developments.
2. Calculation of the development tax
The calculation of the development tax is based on the following formula:
Taxable area x Flat rate x Municipal tax rate
Concrete example:
For a 10m² garden shed located outside the Île-de-France region, in a municipality applying a rate of 5%: 10 x 930 x 5% = €465
--) Tip: The municipal tax rate varies depending on the city. It is therefore advisable to check with your local city hall to find out the exact rate applied.
WHAT ADMINISTRATIVE STEPS ARE REQUIRED TO install a garden shed
1. Is authorization required?
Installing a garden shed requires administrative procedures depending on its size:
. From 5m² to 20m²: A preliminary declaration of works is mandatory.
. Over 20m²: A building permit is required.
2. How and when should I pay the tax?
The tax is payable upon obtaining planning permission. Payment is made in one or two installments, depending on the amount:
- Less than €1,500: payment in a single installment, one year after obtaining permission.
- More than €1,500: payment in two installments, one year and two years apart.
HOW CAN YOU REDUCE OR AVOID THIS TAX?
1. Opt for a shelter smaller than 5m²
If your garden shed measures less than 5m², it is automatically exempt from development tax. This is an ideal solution for those looking for a small storage space without any administrative hassle.
--) Discover our 4.9m² Grosfillex garden shed!
1. Check local exemptions
Some municipalities apply partial or total exemptions on the development tax for certain types of construction. It is therefore recommended that you consult your municipality's Local Urban Development Plan (PLU).
WHICH GARDEN SHELTER SHOULD YOU CHOOSE?
1. Discover Grosfillex garden sheds
To meet all your needs, Grosfillex offers a range of durable, attractive, and easy-to-maintain garden sheds:
· PVC garden shed .9 m² PVC garden shed : Ideal for small spaces, this compact shed offers convenient storage and is exempt from planning fees.


· PVC garden shed . PVC garden shed m² PVC garden shed : An excellent balance between storage space and size, perfect for storing your tools, bicycles, or garden furniture.


· PVC garden shed : For maximum storage space, this spacious shed offers ample room to meet all your needs.


2. Why choose a Grosfillex garden shed?
Resistant and durable materials: Our high-quality PVC shelters are weather-resistant and require no specific maintenance.
· Easy installation: Quick and simple assembly, no special skills required.
· Elegant design: A modern design and elegant finishes for seamless integration into your garden.
--) Check out our full range of Grosfillex garden sheds and find the one that suits your needs!
In conclusion, in 2025, the development tax remains a key factor to consider beforeinstall a garden shed. To avoid any unpleasant surprises, be sure to research the rates, the necessary procedures, and any potential exemptions.
Choose a Grosfillex garden shed and enjoy a sustainable, attractive, and functional solution.









